The present invention provides a semiconductor structure, including a substrate having a first conductivity region and a second conductivity region defined thereon, a plurality of first fin structures and at least one first gate structure disposed on the substrate and within the first conductivity region, a plurality of second fin structures and at least one second gate structure disposed on the substrate and within the second conductivity region, at least two first crown epitaxial layers disposed within the first conductivity region, a plurality of second epitaxial layers disposed within the second conductivity region, where the shape of the first crown epitaxial layer is different from that of the second epitaxial layer.